23.06.2017

Register of entrepreneurs

register.jpg

Register of entrepreneurs (hereinafter – the ‘Register’) is a main electronic data source on all types of entrepreneurs. The procedures of maintenance and use of the Register are regulated by the respective rules[1] (hereinafter – the ‘Rules’).

The Register is formed by the Ministry of national economy of the Republic of Kazakhstan on the basis of the following information:

  • business identification code or individual identification code of the entrepreneur;

  • name of the entrepreneur;

  • organizational form of the entrepreneur;

  • information on income of the entrepreneur for the last 3 years;

  • information on number of employees of the entrepreneur for the last year;

  • information on licensed[2] activity types of the entrepreneur;

Pursuant to the Rules the entrepreneurs are divided into business categories (small, medium or large) on the basis of tax reporting data provided by these entrepreneurs to the tax authorities. Herewith, in future the business category may be changed only in the following cases:

  • mistake of the tax authorities or the entrepreneur when providing tax reporting data;

  • changes in data of aggregate annual income or number of employees of the entrepreneur on the basis of the tax audit results with which the entrepreneur is agreed or correctness of which is confirmed by the court.

Changing of the business category is initiated by the entrepreneur via submission of written application to the Ministry of national economy of the Republic of Kazakhstan. The applications shall be considered within 15 business days from the date of their submission.

About GRATA International
 
GRATA International is an international law firm, founded on April 22, 1992. 

Today our clients have more than 200 professionals in 21 countries at their disposal. GRATA International is a global team representing different countries and nationalities, and which has legal advising experience in all areas of law. 

 
GRATA International provides legal services across all cities in Kazakhstan. The firm has offices in Baku (Azerbaijan), Bishkek (Kyrgyzstan), Dushanbe (Tajikistan), Moscow (Russia) and Tashkent (Uzbekistan), as well a country desk in Ashgabat (Turkmenistan), and associated offices in Istanbul (Turkey), Kyiv (Ukraine), Minsk (Belarus), Kazan, Novosibirsk and Samara (Russia), Prague (Czech Republic), Riga (Latvia), Tbilisi (Georgia), Warsaw (Poland) and Zurich (Switzerland).   

In addition to its offices our firm has representatives in the cities of Amsterdam (Netherlands), Beijing (China), Dubai (UAE), London (United Kingdom), New York (USA) and Vancouver (Canada).
Our competitive advantages include a wide network of offices mostly covering Eurasia, optimal price and quality ratio and understanding of the local mentality of doing business. 

Clients can gain access to the entire network by enquiring at one of offices or representatives of GRATA International. The opportunity to utilise resources without regional boundaries enables us to increase the cost-effectiveness and the efficiency of services provided. 

GRATA International has been recognized by leading international ratings: The Legal 500, Chambers Global, Chambers Asia-Pacific, IFLR1000, Who’s Who legal, Asialaw Profiles.
 
Services

  • Cоrporate Taxation
  • Internationаl Taxation
  • Tax Administrаtion
  • Tax Audits
  • Tax Plаnning and Optimisation in M&A Transactions
  • Trаnsfer Pricing
  • Tаx Accounting Policy and Special Forms of Tax Registers
  • Tаx Due Diligence
  • Tаx Litigation and Assistance During Tax Audits
  • Tаxation of Subsoil Users
  • VАT Refund from the State Budget
  • Withhоlding Tax Refund

 
For additional information, please visit www.gratanet.com, or contact:
 
Assel Ilyassova
Partner
Head of Tax Department
   
+7 (727) 2445-777
+7 (701) 763-07-14
ailyassova@gratanet.com
   

This alert for informational purposes only and shall not be recognized as legal advice. GRATA International is not responsible for any consequences arising from the use of the aforementioned information without its consent.


[1] The Rules of maintenance and use of the register of entrepreneurs approved by the Decree of the Government of the Republic of Kazakhstan dated 28 December 2015 No. 1091;

[2] (i) Activity connected with turnover of drugs, psychotropics and precursors; (ii) manufacture and (or) wholesale of excisable products; (iii) activity on storage of grain  at grain receipt centers; (iv) gambling activity; (v) activity on extraction, processing and sale of oil, oil products, gas, electrical and heat energy; (vi) activity connected with turnover of radioactive materials; (vii) bank activity (or certain types of bank operations ) and insurance activity (except for insurance agent activity); (viii) audit activity; (ix) professional securities market activity; (x) credit bureau activity; (xi) security activity; (xii) activity connected with turnover of civil and service weapons and its bullets;


  

Assel Ilyasova

Partner, Head of Tax Law Department